EASTERN INTERNATION HOTELS LTD, V. DCIT RG 8(1),

MA 434/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7400 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1996-1997
• Appeal Filed On: 23-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O A MAO
• Assessee Lawyers: R C JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH A, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) & SHRI PRAMOD KUMAR (A.M) MA NO.434/MUM/2011 (ARISING OUT OF ITA NO.7723/MUM/2004) A.Y. 1996-97 EASTERN INTERNATIONAL HOTELS LTD., BALRAJ SAHANI MARG, JUHU BEACH, MUMBAI 400 049. PAN: AAACE 2487L) (APPLICANT) VS. THE DCIT, RANGE 8(1), 2 ND FLOOR, AAYKAR BHAVAN, MK ROAD, MUMBAI 20. (RESPONDENT) APPLICANT BY : SHRI R.C.JAIN RESPONDENT BY : SHRI O.A.MAO DATE OF HEARING : 16/12/20 11 DATE OF PRONOUNCEMENT : ORDER PER N.V.VASUDEVAN, J.M, THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE PRAYING THAT THE TRIBUNAL SHOULD RECALL ITS ORDER DATED 29/8/200 7 DISMISSING THE ABOVE APPEAL FOR NON-PROSECUTION. THE ABOVE APPEAL WAS L ISTED FOR HEARING ON 28/08/07. SINCE THE ASSESSEE DID NOT APPEAR ON TH AT DATE THE APPEAL WAS DISMISSED FOR NON-PROSECUTION. 2. IT HAS BEEN MENTIONED IN THE MISCELLANEOUS APPL ICATION THAT. THE TAXATION AND FINANCE FUNCTIONS OF THE APPLICAN T COMPANY WERE PREVIOUSLY ATTENDED TO BY MR. R K MALHOTRA, CA, WHO WAS THE GENERAL MANAGER (FINANCE). THE APPLICANTS HOTEL AND THE AD MINISTRATIVE OFFICES AT MA 434/M/2011 2 JUHU WERE UNDER RENOVATION IN OR AROUND JULU/AUGUST , 2007. DUE TO RENOVATION, THE ADMINISTRATIVE OFFICE OF MR. MALHOT RA AND ALL THE RECORDS INCLUDING TAXATION WERE SHIFTED TO ANOTHER TEMPORAR Y OFFICE. DUE TO SHIFTING AND RELOCATION, MR. MALHOTRA FORGOT TO INFORM THE I NSTRUCTING CHARTERED ACCOUNTANTS AND TAXATION CONSULTANT ABOUT THE ABOV E NOTICE OF HEARING. THEREAFTER MR MALHOTRA RESIGNED FROM THE COMPANY IN THE MONTH OF APRIL, 2011. MRS. MEENA VASWANI, CHARTERED ACCOUNTANT, WHO IS THE CORPORATE FINANCIAL CONTROLLER OF THE APPLICANT, TOOK CHARGE OF THE TAXATION AND FINANCE DEPARTMENT RECORDS. ON AN INVENTORY BEING MADE BY H ER RECENTLY, IT WAS FOUND THAT THE ORIGINAL NOTICE FIXING THE HEARING O F THE ABOVE APPEAL ON 28/08/2007 WAS NOT FORWARDED TO THE TAX CONSULTANT BY MR MAIHOTRA, WHO WAS IN CHARGE OF TAXATION MATTERS, AND HENCE IT REM AINED TO BE ATTENDED TO ON THAT DATE. TO THE BEST OF INFORMATION AND KNOWLE DGE OF THE APPLICANT, NO OTHER NOTICE FIXING THE HEARING OF THE ABOVE APPEAL WAS RECEIVED. DUE TO THIS UNINTENDED NON-COMMUNICATION OF THE DATE OF HEARING , APPLICANTS COUNSEL FOR THIS MATTER COULD NOT BE PRESENT ON THE DATE OF HEARING. THERE WAS NO INTENTIONAL DEFAULT FOR NOT APPEARING BEFORE THE HO NBLE ITAT ON 28/08/2007. IN FACT THE APPLICANT IS VERY KEEN ON P ROSECUTING THIS APPEAL, WHICH INVOLVES SUBSTANTIAL AND IMPORTANT GROUND OF APPEAL. 3. WE HAVE CONSIDERED THE REASONS GIVEN IN THE MISC ELLANEOUS APPLICATION AND ARE OF THE VIEW THAT THERE WAS A REASONABLE CA USE FOR THE ASSESSEES FAILURE TO APPEAR ON 28/8/07. CONSEQUENTLY WE RECA LL THE ORDER DATED 29/8/07 DISMISSING THE ABOVE APPEAL FOR NON-PROSECU TION AND DIRECT THAT THE APPEAL BE LISTED FOR HEARING ON 6/2/2012. TH E DATE OF HEARING WAS MA 434/M/2011 3 ANNOUNCED IN THE OPEN COURT. IT WAS ALSO INFORMED THAT NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DEC.2011 SD/- SD/- (PRAMOD KUMAR) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 16 TH DEC.2011 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RC BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. MA 434/M/2011 4 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 16/12/2011 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 16/12/2011 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER